Special cases of property ownership

Assets and rights of entities without legal personality

The assets and rights held by civil societies, existing inheritances, communities of property and other entities that, lacking legal personality, constitute an economic unit or separate assets susceptible to taxation, will be attributed to the partners community members or participants , according to the rules applicable in each case and if these are not confirmed to the Administration, in a reliable manner, they will be attributed in equal parts.

Goods or rights acquired with a deferred price

Regulations: Art. 8.One Wealth Tax Law

In the acquisition of goods or rights with deferred consideration, in whole or in part, the value of the asset element resulting from the rules of this tax will be fully attributed to the acquirer of the same , who will include among its debts the part of the deferred consideration.

For its part, the seller will include among the rights of its assets the credit corresponding to the part of the deferred consideration.

It is obvious that this postponement of collection, derived from the free will of the seller in agreement with the buyer, means the entry into the former's assets of a new right that, together with the amount already received, replaces the one he previously had on the well alienated.

Sale of goods with reservation of title

Regulations: Art. 8.Two Wealth Tax Law

In the case of the sale of goods with reservation of title, as long as the property is not transferred to the purchaser, the latter's right will be computed for the entire amounts that have been delivered up to the date of accrual of the tax, constituting said amounts as debts of the seller. which will be the one to whom the value of the asset element resulting from the tax regulations is attributed.